https://www.taxtmi.com/caselaws?id=377821 The Appellate Tribunal ITAT Chennai allowed the appellant's appeal, setting aside the CIT(A) order and directing the AO to grant the appellant the benefit of exemption under section 10(1) for the sale of agricultural lands. The Tribunal emphasized that as long as the land was initially agricultural, used for agricultural activities, and met the statutory requirements, the appellant was entitled to claim the exemption under section 10(1) of the Act. en-us Tue, 19 Feb 2019 00:00:00 +0530 Wed, 03 Apr 2019 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377821 The Appellate Tribunal ITAT Chennai allowed the appellant's appeal, setting aside the CIT(A) order and directing the AO to grant the appellant the benefit of exemption under section 10(1) for the sale of agricultural lands. The Tribunal emphasized that as long as the land was initially agricultural, used for agricultural activities, and met the statutory requirements, the appellant was entitled to claim the exemption under section 10(1) of the Act. Case-Laws Income Tax Tue, 19 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377821